US orders evacuation of non-essential embassy staff from Niger

Price, base: Dh5.1 million

Engine: 3.8-litre twin-turbo flat-six

Transmission: Seven-speed automatic

Power: 800hp @ 7,100pm

Torque: 980Nm @ 4,000rpm

Fuel economy, combined: 13.5L / 100km

The changing face of Mussaffah

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Under 12 – Minerva Academy

Under 14 – Unam Pumas

Under 16 – Fursan Hispania

Under 18 – Madenat

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Engine: naturally aspirated 6.5-liter V12

Power: 819hp

Torque: 678Nm at 7,250rpm

Price: From Dh1,700,000

Available: Now

• Use unique usernames and passwords while enabling multi-factor authentication.
• Use an offline private key, a physical device that requires manual activation, whenever you access your wallet.
• Avoid suspicious social media ads promoting fraudulent schemes.
• Only invest in crypto projects that you fully understand.
• Critically assess whether a project’s promises or returns seem too good to be true.
• Only use reputable platforms that have a track record of strong regulatory compliance.
• Store funds in hardware wallets as opposed to online exchanges.

•  78 metres is the height of the museum
•  30,000 square metres is its total area
•  17,000 square metres is the length of the stainless steel facade
•  14 kilometres is the length of LED lights used on the facade
•  1,024 individual pieces make up the exterior 
•  7 floors in all, with one for administrative offices
•  2,400 diagonally intersecting steel members frame the torus shape
•  100 species of trees and plants dot the gardens
•  Dh145 is the price of a ticket

Engine: 5.2-litre V10

Power: 640hp at 8,000rpm

Torque: 565Nm at 6,500rpm

Transmission: 7-speed dual-clutch auto

Price: From Dh1 million

On sale: Q3 or Q4 2022 

1. Domestic VAT refund amendments: request your refund within five years

If a business does not apply for the refund on time, they lose their credit.

2. E-invoicing in the UAE

Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption. 

3. More tax audits

Tax authorities are increasingly using data already available across multiple filings to identify audit risks. 

4. More beneficial VAT and excise tax penalty regime

Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.

5. Greater emphasis on statutory audit

There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.

6. Further transfer pricing enforcement

Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes. 

7. Limited time periods for audits

Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion. 

8. Pillar 2 implementation 

Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.

9. Reduced compliance obligations for imported goods and services

Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations. 

10. Substance and CbC reporting focus

Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity. 

Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

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BEST FILM

• 1917 - Pippa Harris, Callum McDougall, Sam Mendes, Jayne-Ann Tenggren
• THE IRISHMAN - Robert De Niro, Jane Rosenthal, Martin Scorsese, Emma Tillinger Koskoff
• JOKER - Bradley Cooper, Todd Phillips, Emma Tillinger Koskoff
• ONCE UPON A TIME… IN HOLLYWOOD - David Heyman, Shannon McIntosh, Quentin Tarantino
• PARASITE - Bong Joon-ho, Kwak Sin-ae

DIRECTOR

• 1917 - Sam Mendes
• THE IRISHMAN - Martin Scorsese
• JOKER - Todd Phillips
• ONCE UPON A TIME… IN HOLLYWOOD - Quentin Tarantino
• PARASITE - Bong Joon-ho

OUTSTANDING BRITISH FILM

• 1917 - Sam Mendes, Pippa Harris, Callum McDougall, Jayne-Ann Tenggren, Krysty Wilson-Cairns
• BAIT - Mark Jenkin, Kate Byers, Linn Waite
• FOR SAMA - Waad al-Kateab, Edward Watts
• ROCKETMAN - Dexter Fletcher, Adam Bohling, David Furnish, David Reid, Matthew Vaughn, Lee Hall
• SORRY WE MISSED YOU  - Ken Loach, Rebecca O’Brien, Paul Laverty
• THE TWO POPES - Fernando Meirelles, Jonathan Eirich, Dan Lin, Tracey Seaward, Anthony McCarten

FILM NOT IN THE ENGLISH LANGUAGE

• THE FAREWELL - Lulu Wang, Daniele Melia
• FOR SAMA - Waad al-Kateab, Edward Watts
• PAIN AND GLORY - Pedro Almodóvar, Agustín Almodóvar
• PARASITE - Bong Joon-ho
• PORTRAIT OF A LADY ON FIRE - Céline Sciamma, Bénédicte Couvreur

LEADING ACTRESS

• JESSIE BUCKLEY - Wild Rose
• SCARLETT JOHANSSON - Marriage Story
• SAOIRSE RONAN - Little Women
• CHARLIZE THERON - Bombshell
• RENÉE ZELLWEGER - Judy

LEADING ACTOR

• LEONARDO DICAPRIO - Once Upon a Time… In Hollywood
• ADAM DRIVER - Marriage Story
• TARON EGERTON - Rocketman
• JOAQUIN PHOENIX - Joker
• JONATHAN PRYCE - The Two Popes

SUPPORTING ACTOR

• TOM HANKS - A Beautiful Day in the Neighborhood
• ANTHONY HOPKINS - The Two Popes
• AL PACINO - The Irishman
• JOE PESCI - The Irishman
• BRAD PITT - Once Upon a Time… in Hollywood

SUPPORTING ACTRESS

• LAURA DERN - Marriage Story
• SCARLETT JOHANSSON - Jojo Rabbit
• FLORENCE PUGH - Little Women
• MARGOT ROBBIE - Bombshell
• MARGOT ROBBIE - Once Upon a Time… in Hollywood

ADAPTED SCREENPLAY

• THE IRISHMAN - Steven Zaillian
• JOJO RABBIT - Taika Waititi
• JOKER - Todd Phillips, Scott Silver
• LITTLE WOMEN - Greta Gerwig
• THE TWO POPES - Anthony McCarten

ORIGINAL SCREENPLAY

• BOOKSMART - Susanna Fogel, Emily Halpern, Sarah Haskins, Katie Silberman
• KNIVES OUT - Rian Johnson
• MARRIAGE STORY - Noah Baumbach
• ONCE UPON A TIME… IN HOLLYWOOD - Quentin Tarantino
• PARASITE - Han Jin Won, Bong Joon ho

DOCUMENTARY

• AMERICAN FACTORY - Steven Bognar, Julia Reichert
• APOLLO 11 - Todd Douglas Miller
• DIEGO MARADONA - Asif Kapadia
• FOR SAMA - Waad al-Kateab, Edward Watts
• THE GREAT HACK - Karim Amer, Jehane Noujaime

OUTSTANDING DEBUT BY A BRITISH WRITER, DIRECTOR OR PRODUCER

• BAIT - Mark Jenkin (Writer/Director), Kate Byers, Linn Waite (Producers)
• FOR SAMA - Waad al-Kateab (Director/Producer), Edward Watts (Director)
• MAIDEN - Alex Holmes (Director)
• ONLY YOU - Harry Wootliff (Writer/Director)
• RETABLO - Álvaro Delgado-Aparicio (Writer/Director)

ANIMATED FILM

• FROZEN 2 - Chris Buck, Jennifer Lee, Peter Del Vecho
• KLAUS - Sergio Pablos, Jinko Gotoh
• A SHAUN THE SHEEP MOVIE: FARMAGEDDON - Will Becher, Richard Phelan, Paul Kewley
• TOY STORY 4 - Josh Cooley, Mark Nielsen

CASTING

• JOKER - Shayna Markowitz
• MARRIAGE STORY - Douglas Aibel, Francine Maisler
• ONCE UPON A TIME… IN HOLLYWOOD - Victoria Thomas
• THE PERSONAL HISTORY OF DAVID COPPERFIELD - Sarah Crowe
• THE TWO POPES - Nina Gold

EE RISING STAR AWARD (voted for by the public)

• AWKWAFINA
• JACK LOWDEN
• KAITLYN DEVER
• KELVIN HARRISON JR.
• MICHEAL WARD

CINEMATOGRAPHY

• 1917 - Roger Deakins
• THE IRISHMAN - Rodrigo Prieto
• JOKER - Lawrence Sher
• LE MANS ’66 - Phedon Papamichael
• THE LIGHTHOUSE - Jarin Blaschke

EDITING

• THE IRISHMAN - Thelma Schoonmaker
• JOJO RABBIT - Tom Eagles
• JOKER - Jeff Groth
• LE MANS ’66 - Andrew Buckland, Michael McCusker
• ONCE UPON A TIME… IN HOLLYWOOD - Fred Raskin

COSTUME DESIGN

• THE IRISHMAN - Christopher Peterson, Sandy Powell
• JOJO RABBIT - Mayes C. Rubeo
• JUDY - Jany Temime
• LITTLE WOMEN - Jacqueline Durran
• ONCE UPON A TIME… IN HOLLYWOOD - Arianne Phillips

PRODUCTION DESIGN

• 1917 - Dennis Gassner, Lee Sandales
• THE IRISHMAN - Bob Shaw, Regina Graves
• JOJO RABBIT - Ra Vincent, Nora Sopková
• JOKER - Mark Friedberg, Kris Moran
• ONCE UPON A TIME… IN HOLLYWOOD - Barbara Ling, Nancy Haigh

SOUND

• 1917 - Scott Millan, Oliver Tarney, Rachael Tate, Mark Taylor, Stuart Wilson
• JOKER - Tod Maitland, Alan Robert Murray, Tom Ozanich, Dean Zupancic
• LE MANS ’66 - David Giammarco, Paul Massey, Steven A. Morrow, Donald Sylvester
• ROCKETMAN - Matthew Collinge, John Hayes, Mike Prestwood Smith, Danny Sheehan
• STAR WARS: THE RISE OF SKYWALKER - David Acord, Andy Nelson, Christopher Scarabosio, Stuart Wilson, Matthew Wood

ORIGINAL SCORE

• 1917 - Thomas Newman
• JOJO RABBIT - Michael Giacchino
• JOKER - Hildur Guđnadóttir
• LITTLE WOMEN - Alexandre Desplat
• STAR WARS: THE RISE OF SKYWALKER - John Williams

SPECIAL VISUAL EFFECTS

• 1917 - Greg Butler, Guillaume Rocheron, Dominic Tuohy
• AVENGERS: ENDGAME - Dan Deleeuw, Dan Sudick
• THE IRISHMAN - Leandro Estebecorena, Stephane Grabli, Pablo Helman
• THE LION KING - Andrew R. Jones, Robert Legato, Elliot Newman, Adam Valdez
• STAR WARS: THE RISE OF SKYWALKER - Roger Guyett, Paul Kavanagh, Neal Scanlan, Dominic Tuohy

MAKE UP & HAIR

• 1917 - Naomi Donne
• BOMBSHELL - Vivian Baker, Kazu Hiro, Anne Morgan
• JOKER - Kay Georgiou, Nicki Ledermann
• JUDY - Jeremy Woodhead
• ROCKETMAN - Lizzie Yianni Georgiou

BRITISH SHORT FILM

• AZAAR - Myriam Raja, Nathanael Baring
• GOLDFISH - Hector Dockrill, Harri Kamalanathan, Benedict Turnbull, Laura Dockrill
• KAMALI - Sasha Rainbow, Rosalind Croad
• LEARNING TO SKATEBOARD IN A WARZONE (IF YOU’RE A GIRL) - Carol Dysinger, Elena Andreicheva
• THE TRAP - Lena Headey, Anthony Fitzgerald

BRITISH SHORT ANIMATION

• GRANDAD WAS A ROMANTIC - Maryam Mohajer
• IN HER BOOTS - Kathrin Steinbacher
• THE MAGIC BOAT  - Naaman Azh

Clean water and solar homes: Zayed prize finalists present sustainability solutions 

Youth take centre stage for this year's Zayed Sustainability Prize

Starring: Ramy Youssef, Steve Carell, Jason Schwartzman

Director: Jesse Armstrong

Rating: 3.5/5

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

2003 Beat Mark Philippoussis

2004 Beat Andy Roddick

2005 Beat Andy Roddick

2006 Beat Rafael Nadal

2007 Beat Rafael Nadal

2008 Lost to Rafael Nadal

2009 Beat Andy Roddick

2012 Beat Andy Murray

2014 Lost to Novak Djokovic

2015 Lost to Novak Djokovic

2017 Beat Marin Cilic